Vander Co. provides medical care and insurance benefits to its retirees. In the current year, Vander agrees to pay $9,500 for medical insurance and contribute an additional 5% of the employees’ $200,000 gross salaries to a retirement program. (1) Record the entry for these accrued (but unpaid) benefits on December 31. (2) Assuming $5,000 of the retirement benefits are not to be paid for five years, how should this amount be reported on the current balance sheet?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Vander Co. provides medical care and insurance benefits to its retirees. In the current year, Vander agrees to
pay $9,500 for medical insurance and contribute an additional 5% of the employees’ $200,000 gross salaries
to a retirement program. (1) Record the entry for these accrued (but unpaid) benefits on December 31.
(2) Assuming $5,000 of the retirement benefits are not to be paid for five years, how should this amount
be reported on the current balance sheet?

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